Calculate the ending balance in Accounts Receivable as at December 31, 2024.

The following information relates to Pharoah Company's accounts receivable: After grouping its receivables by geographic region, the credit risk characteristic identified as being best for determining credit losses, and estimating the expected rate of credit losses for each group, the company estimates that the total expected credit losses at December 31,2024 , will be $85,000. The allowance account is to be adjusted accordingly